Chapter 39 covers plastics and articles thereof, including polymers in primary forms, semi-finished products, and finished products. This chapter classifies plastics based on their source, chemical composition, and use, and is an important chapter for chemical products in international trade. Heading 3918 covers floor coverings made of plastics, whether or not self-adhesive; including those in rolls or in the form of tiles; plastic floor coverings as defined in Note 1 to this Chapter are also classified under this heading. The first 2 digits 39 represent Chapter 39, plastics and articles thereof; digits 3-4, 18, represent heading 3918, namely plastic floor coverings; digits 5-6, 10, represent subheading 391810, specifically floor coverings of polymers of vinyl chloride. Polymers of vinyl chloride include polyvinyl chloride (PVC) and its copolymers. This commodity is a floor covering made of polymers of vinyl chloride, which conforms to the description of heading 3918, and the material is a polymer of vinyl chloride, so it is classified under subheading 391810. If it were a floor covering made of other plastics such as polyethylene, it would be classified under 391890.

Product name: The specific name of the declared commodity, which should accurately reflect the material and use, such as "PVC flooring" Material: Clearly specify the type of vinyl chloride polymer, such as polyvinyl chloride (PVC) or vinyl chloride copolymer Appearance: Describe the shape, color, whether in rolls, etc., such as "in rolls, gray" Specifications and dimensions: Indicate length, width, thickness, etc., such as "2 m wide, 20 m long, 3 mm thick" Composition and content: List the percentage of each component, such as PVC 70%, calcium carbonate 20%, plasticizer 10% Use: Explain the floor covering use, such as "indoor floor laying" Brand: If there is a brand, declare the brand name; if no brand, declare "none" Model: Declare the product model, such as "ABC123" Product name: PVC flooring; Material: polyvinyl chloride; Appearance: in rolls, gray; Specifications and dimensions: 2 m wide, 20 m long, 3 mm thick; Composition and content: PVC 70%, calcium carbonate 20%, plasticizer 10%; Use: indoor floor laying; Brand: none; Model: ABC123. Failure to distinguish vinyl chloride polymers from other plastics, leading to incorrect classification. Incomplete declaration of composition and content, affecting customs valuation and classification. Omission of thickness in specifications and dimensions, which may affect tariff treatment.

The classification basis is the notes to Chapter 39 and the heading texts of the Import and Export Tariff. Key determination points: 1. The commodity is a plastic floor covering; 2. The material is a polymer of vinyl chloride. A comprehensive judgment must be made based on material, use, appearance, etc. 391890 Floor coverings of other plastics: The material is not a polymer of vinyl chloride, such as polyethylene, polypropylene, etc. 391810 Floor coverings of polymers of vinyl chloride: The material is a polymer of vinyl chloride, including PVC and its copolymers. 5703 Tufted carpets and similar floor coverings: The material is textile material, not plastic. 5904 Linoleum and similar floor coverings: With a textile base, the surface is coated with plastic, but classification is based on the coating material. Is the material a polymer of vinyl chloride? Is it used for floor covering? Is it in rolls or in tile form? Is the composition and content clear? Is it combined with other materials?

How can I check the import tariff rate for 391810? You can check the latest tariff rates through the official website of the General Administration of Customs or the China International Trade Single Window. Tariff rates vary by country and trade agreement, and information such as origin needs to be provided. What is the difference in classification between PVC flooring and rubber flooring? PVC flooring is classified under 391810, and rubber flooring is classified under 4008 or 4016, depending on the material and use. Must the composition and content be precise when declaring? Yes, the composition and content affect classification and valuation, and must be declared truthfully, accurate to the percentage. What certifications are required for exporting products under 391810? Depending on the destination requirements, certifications such as CE and SGS may be required; consult a professional agency for details. If the flooring has a textile backing, how should it be classified? If plastic is the main material of the surface, it is still classified under 391810; if the textile material constitutes the essential character, it is classified under Chapter 57. What should be noted when declaring PVC flooring for cross-border e-commerce sales? The product name, material, and specifications must be declared accurately, avoid undervaluation, and pay attention to intellectual property issues. What is the main difference between 391810 and 391890? 391810 specifically refers to articles of polymers of vinyl chloride, while 391890 is for articles of other plastics; the materials are different. How can I determine whether a floor covering is made of plastic? According to the notes to Chapter 39, plastics include polymers of vinyl chloride, etc. If the material meets the definition of plastic, it is classified under Chapter 39.